Comfort's Civil War letters between him and his family provide great detail about camp life, battles in which Comfort was involved, the war generally, and national politics and current events. There is a significant number that date from 1864-1865. There is also a fair amount of correspondence that dates from after the war, documenting his career in the oil industry. The letters also provide some information about the Comfort family. Most of the letters are between Samuel and his father, George, particularly those letters that date after the war; there are also a significant amount between Samuel and his mother and sister, Annie, as well as some from other relatives, friends and fellow servicemen. A few of the more frequent correspondents include members of the Lower and Lawrence families, and his cousins William J. Palmer and Francis H. Jackson. There are a fair number of letters in this subseries to George Comfort and some letters relating to other Comfort family members, including Elizabeth Barnsley Comfort and Susan Lower Comfort. Samuel Comfort marked up many of his outgoing letters, particularly those that he included in his memoir, Home Letters. Most letters to the Comfort family have Morrisville in the address even though they lived in Fallsington as the neighboring town was the location of the nearest post office.